出版社：University of Brasilia, the Federal University of Paraiba, Federal University of Rio Grande do Norte
摘要：This study analyzes the characteristics of the articles published in Brazilian journals of accounting from 2000-2015 with respect to the topic of hidden costs. Hidden costs occur during an organization's management process, although they are not routinely perceived. They have their origin in internal or external dysfunctions of the organization and represent lapses and missed earnings. The nature of the study is quantitative and bibliometric. The sample was composed of 16 articles on the subject of hidden costs published in Brazilian accounting journals listed by the National Association of Graduate Programs in Accounting (ANPCONT) during the period under analysis. Principal findings indicate that only 7 of the 37 journals analyzed published on the subject, for a total of 16 articles . This represents only 0.22% of all articles published in the journals analyzed. It is further noted that only 2 of the 16 articles were published in journals having a Qualis rating higher than B2. Forty-eight (48) different authors participated in the preparation of these studies, with only one author participating in more than one article. With respect to the specific issues addressed, environmental costs are noteworthy, present in 4 of the 16 articles analyzed. The contribution of this study is the identification of the lack of academic development on the subject, given the low number of articles published and the predominance of exploratory research (found in 7 of the studies analyzed).
关键词：Big Four Complexidade Contabilidade Desempenho Organizacional Desempenho acadêmico Dividend Policy Dividend Relevance Theory Escolhas Contábeis Estratégia Estrutura de Capital Estrutura de capital Fortune 500 Governança Corporativa; Propriedades para Investimento Regulation; Risco Tamanho Tangibilidade Teoria do tradeoff Velocidade de Ajuste Índice T
